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Accrual Accounting in the Italian Higher Education System: A Case Study

Author

Listed:
  • Raffaele TREQUATTRINI

    (Full Professor Ph.d. in Business Administration, Department of Economics and Law, University of Cassio and Southern Lazio)

  • Fabio NAPPO

    (Research Fellow Ph.d. in Business Administration, Department of Economics and Law, University of Cassino and Southern Lazio)

  • Alessandra LARDO

    (Ph.d. student in Business Administration, Department of Economics and Law, University of Cassino and Southern Lazio)

Abstract

In recent years, the Italian Academic sector has been characterized by a phase of strong changes that have had a material impact on how to work with all of the parties involved in the administration and management of universities. In particular, the analysis conducted on the Italian university system has raised many questions, so much so as to generate a series of corrective action merged into a larger project of reforming the University system. It has changed the way of making university, The need has emerged to review certain aspects of this institution with the objective of improving the product, towards greater competition with foreign interlocutors, much more careful cultural heritage and innovation in the country. In this context, this work represents the main objective analysis of the changes that have affected the Italian university landscape, with special reference to the organizational impact related to the introduction of Accrual Accounting in these Institutions. In order to achieve this goal, we have followed a logical path aimed at highlighting the motivation behind such a move and, at the same time, highlighting the strengths and weaknesses of certain operational issues

Suggested Citation

  • Raffaele TREQUATTRINI & Fabio NAPPO & Alessandra LARDO, 2015. "Accrual Accounting in the Italian Higher Education System: A Case Study," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(24), pages 6-25, June.
    • Handle: RePEc:rom:rampas:v:2015:y:2015:i:24:p:6-25
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    File URL: https://www.ramp.ase.ro/en/_data/files/articole/2015/24-01.pdf
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    References listed on IDEAS

    as
    1. Armenia ANDRONICEANU, 2011. "Urban Management Development From The Perspective Of The Living Standard In Bucharest," Theoretical and Empirical Researches in Urban Management, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 6(4), pages 20-32, November.
    2. G.D. Carnegie & P.W. Wolnizer, 1995. "The Financial Value Of Cultural, Heritage And Scientific Collections: An Accounting Fiction," Australian Accounting Review, CPA Australia, vol. 5(9), pages 31-47, June.
    3. Hood, Christopher, 1995. "The "new public management" in the 1980s: Variations on a theme," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 93-109.
    4. Johan Christiaens, 1999. "Financial accounting reform in Flemish municipalities: an empirical study of implementation and annual financial reports," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 803-804.
    5. M. McGrae & M. Aiken, 1994. "AAS 29 And Public-Sector Reporting: Unresolved Issues," Australian Accounting Review, CPA Australia, vol. 4(8), pages 65-72, November.
    6. Irvine Lapsley & Riccardo Mussari & Gert Paulsson, 2009. "On the Adoption of Accrual Accounting in the Public Sector: A Self-Evident and Problematic Reform," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 719-723.
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    Cited by:

    1. Mihaela PÃCE?ILÃ, 2017. "Corporate Volunteering: Trends, Benefits And Challenges. Current Situation In Romania," Theoretical and Empirical Researches in Urban Management, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 12(2), pages 19-29, April.
    2. Luminiþa Gabriela POPESCU, 2015. "From Standardization to Diversification of the Romanian Higher Education Institutions by Quality Strategic Approach," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2015(25), pages 78-92, Decembre.

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    More about this item

    Keywords

    university; planning and control; accrual accounting; accounting accountability and regulation.;
    All these keywords.

    JEL classification:

    • H52 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Education
    • H75 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Government: Health, Education, and Welfare
    • I2 - Health, Education, and Welfare - - Education

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